Federal Reports

We conducted a performance audit of the Michigan Arts and Culture Council (Council) for the period of October 1, 2020 through September 30, 2023.  Based on our review, we determined the Council met program requirements for each award and generally complied with award criteria.  However, we identified opportunities for improvement in the Council’s subawarding and award management procedures and controls, and issues with select subrecipient costs.  We provided 12 recommendations to address the report findings – five to the Council and seven to the Arts Endowment.  We believe these recommendations, if implemented, will help ensure the Council meets Federal and Arts Endowment requirements and better manages its awards.

Crowe identified areas where opportunities exist for the NRC to improve its oversight of decommissioning trust funds (DTFs).  
Specifically, the four areas focus on creating policies and procedures, workflows, and other support to enhance the oversight of the use of DTFs: 
1. Additional monitoring or detailed review on the use of the DTFs; 
2. Additional financial oversight assistance when reviewing and monitoring the use of DTFs; 
3. Documented policies, procedures, and workflows; and,  
4. Master list of sites with license conditions. 
We also identified best practices developed by the NRC for the use of DTFs when licensees are restarting nuclear reactors that
were formerly in decommissioning status.  Key best practices include a universal process for establishing a regulatory hold
point, tracking the level of effort, and instituting a license condition for the restarting plant related to the use of its DTFs.